Nonprofit · EIN 42-1391325
AMERICAN MOCK TRIAL ASSOCIATION
Also known as C-O DICK CALKINS
Tax-exempt · DES MOINES, IA 50309
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $533,939 | $489,731 | $44,208 | $824,734 | $0 | $824,734 |
| June 30, 2024 | 990 | $412,686 | $479,896 | -$67,210 | $756,516 | $0 | $756,516 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,608
- Program service revenue
- $423,410
- Investment income
- $922
- Royalties
- $83,478
- Net income from sales of inventory
- $10,153
- Other revenue
- $107,999
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $47,259
- Professional fundraising fees
- $0
- Legal fees
- $9,218
- Accounting fees
- $19,943
- Program services (functional)
- $370,411
- Management and general (functional)
- $119,320
Balance sheet and other
- Total assets, start of year
- $756,516
- Total assets, end of year
- $824,734
- Total liabilities, end of year
- $0
- Net assets, end of year
- $824,734
- Gross unrelated business income
- $20,353
- Gross receipts
- $542,277
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1992
- State of legal domicile
- IA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN BERNSTEIN ESQ | DIRECTOR & DEVELOPMENT CHA Trustee or director | 2 | $0 |
| MICAHEL D'IPPOLITO ESQ | DIRECTOR & PRESIDENT-ELECT Trustee or director, Officer | 2 | $0 |
| WILLIAM B WARIHAY ESQ | DIRECTOR Trustee or director | 1 | $0 |
| JACINTH SOHI | DIRECTOR & PRESIDENT Trustee or director, Officer | 4 | $0 |
| ADAM DETSKY ESQ | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL J GELFAND ESQ | DIRECTOR Trustee or director | 1 | $0 |
| DR GLEN-HALVA NEUBAUER | DIRECTOR Trustee or director | 1 | $0 |
| BRANDON HARPER ESQ | DIRECTOR & DIVERSITY & INC Trustee or director | 2 | $0 |
| HON DAN HAUGHEY | DIRECTOR Trustee or director | 1 | $0 |
| HON TOBY HEYTENS | DIRECTOR Trustee or director | 1 | $0 |
| PROF BARRY LANGFORD | DIRECTOR Trustee or director | 1 | $0 |
| DELOIS LEAPHEART | DIRECTOR Trustee or director | 1 | $0 |
| JOSHUA LECKRONE ESQ | DIRECTOR Trustee or director | 1 | $0 |
| THOMAS PARKER ESQ | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA WATT ESQ | DIRECTOR & DIVERSITY & INC Trustee or director | 2 | $0 |
20 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NEAL SCHUETT ESQ | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL WALSH ESQ | DIRECTOR Trustee or director | 1 | $0 |
| KYLE THOMASON ESQ | DIRECTOR Trustee or director | 1 | $0 |
| JONATHAN WOODWARD ESQ | DIRECTOR Trustee or director | 1 | $0 |
| DAVID BEN-MERRE | DIRECTOR Trustee or director | 1 | $0 |
| DEVON HOLSTAD | DIRECTOR Trustee or director | 1 | $0 |
| DIANE MICHALAK ESQ | DIRECTOR & TABULATION DIRE Trustee or director | 2 | $0 |
| MARGARET RANDELS ESQ | DIRECTOR & TREASURER Trustee or director, Officer | 2 | $0 |
| BRIAN OLSON ESQ | DIRECTOR Trustee or director | 1 | $0 |
| GRAHAM HENRY | DIRECTOR Trustee or director | 1 | $0 |
| SAM JAHANGIR ESQ | DIRECTOR Trustee or director | 1 | $0 |
| ELISE FELDER WILSON ESQ | DIRECTOR Trustee or director | 1 | $0 |
| ELIZABETH SMILEY | DIRECTOR & RULES COMMITTEE Trustee or director | 2 | $0 |
| JEREMY ZARZYCKI ESA | DIRECTOR Trustee or director | 1 | $0 |
| DR J MITCHELL PICKERILL | DIRECTOR Trustee or director | 1 | $0 |
| NATALIE GARSON ESQ | DIRECTOR Trustee or director | 1 | $0 |
| RYNE CANNON | DIRECTOR & SECRETARY Trustee or director, Officer | 2 | $0 |
| ROBSON HAUSER | DIRECTOR Trustee or director | 1 | $0 |
| BRADLEY OUAMBO | DIRECTOR Trustee or director | 1 | $0 |
| AMELIA YEOMELAKIS | DIRECTOR & TOURNAMENT ADMI Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 33 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN BERNSTEIN ESQ | DIRECTOR & DEVELOPMENT CHA Trustee or director | 2 | $0 |
| MICAHEL D'IPPOLITO ESQ | DIRECTOR & SECRETARY Trustee or director, Officer | 2 | $0 |
| WILLIAM B WARIHAY ESQ | DIRECTOR & TREASURER Trustee or director, Officer | 2 | $0 |
| JACINTH SOHI | DIRECTOR & PRESIDENT Trustee or director, Officer | 4 | $0 |
| ADAM DETSKY ESQ | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL J GELFAND ESQ | DIRECTOR Trustee or director | 1 | $0 |
| DR GLEN-HALVA NEUBAUER | DIRECTOR Trustee or director | 1 | $0 |
| BRANDON HARPER ESQ | DIRECTOR & DIVERSITY & INCLUSION CO-CHAIR Trustee or director | 2 | $0 |
| HON DAN HAUGHEY | DIRECTOR Trustee or director | 1 | $0 |
| HON TOBY HEYTENS | DIRECTOR Trustee or director | 1 | $0 |
| PROF BARRY LANGFORD | DIRECTOR Trustee or director | 1 | $0 |
| DELOIS LEAPHEART | DIRECTOR Trustee or director | 1 | $0 |
| JOSHUA LECKRONE ESQ | DIRECTOR Trustee or director | 1 | $0 |
| ANGELA MINOR ESQ | DIRECTOR Trustee or director | 1 | $0 |
| THOMAS PARKER ESQ | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA WATT ESQ | DIRECTOR & DIVERSITY & INCLUSION CO-CHAIR Trustee or director | 2 | $0 |
| NEAL SCHUETT ESQ | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL WALSH ESQ | DIRECTOR Trustee or director | 1 | $0 |
| KYLE THOMASON ESQ | DIRECTOR Trustee or director | 1 | $0 |
| JONATHAN WOODWARD ESQ | DIRECTOR & PAST PRESIDENT Trustee or director | 2 | $0 |
| DAVID BEN-MERRE | DIRECTOR Trustee or director | 1 | $0 |
| DEVON HOLSTAD | DIRECTOR Trustee or director | 1 | $0 |
| DIANE MICHALAK ESQ | DIRECTOR & TABULATION DIRE Trustee or director | 2 | $0 |
| MAGGY RANDELS SCHUETTE ESQ | DIRECTOR Trustee or director | 1 | $0 |
| ANDY HOGAN | DIRECTOR & TOURNAMENT ADMINISTRATION CHAIR Trustee or director | 2 | $0 |
| BRIAN OLSON ESQ | DIRECTOR Trustee or director | 1 | $0 |
| GRAHAM HENRY | DIRECTOR Trustee or director | 1 | $0 |
| SAM JAHANGIR ESQ | DIRECTOR Trustee or director | 1 | $0 |
| ELISE WILSON ESQ | DIRECTOR Trustee or director | 1 | $0 |
| ELIZABETH SMILEY | DIRECTOR & RULES COMMITTEE Trustee or director | 2 | $0 |
| JEREMY ZARZYCKI ESA | DIRECTOR Trustee or director | 1 | $0 |
| DR J MITCHELL PICKERILL | DIRECTOR Trustee or director | 1 | $0 |
| NATALIE GARSON ESQ | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 666 GRAND AVE STE 2000, DES MOINES, IA 50309-2510
- In care of
- % DICK CALKINS
- Principal officer (990 for 2024)
- MARGARET RANDELS, PO BOX 8, PIERCE CITY, MO 65723
- Signed the 990
- MARGARET RANDELS, TREASURER
- Phone
- (515) 259-6625
- Website
- WWW.COLLEGEMOCKTRIAL.ORG
- Return prepared by
- BROWN WINICK GRAVES GROSS & BASKERVILLE
Mission
AN ORGANIZATION RESPONSIBLE FOR CONDUCTING, SPONSORING, AND CONTRIBUTING TO EDUCATION AND RESEARCH ON MOCK TRIALS AND OTHER METHODS OF APPLIED LEGAL LEARNING. TO SPONSOR REGIONAL AND NATIONAL-LEVEL INTERCOLLEGIATE MOCK TRIAL COMPETITIONS, AS WELL AS PROVIDING INTERESTING AND COMPLEX CASE MATERIALS FOR ACADEMIC USE.
Program accomplishments
- HELD 30 REGIONAL AND 9 NATIONAL MOCK TRIAL TOURNAMENTS WITH 6,860 STUDENTS COMPETING IN 726 TEAMS FROM 367 COLLEGES AND UNIVERSITIES, NOT INCLUDING 3,500 ATTORNEYS, JUDGES AND OTHER VOLUNTEERS SERVING AS COACHES, JUDGES, SCORERS AND OBSERVERS.Expenses $370,411 · revenue $427,578
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1391325
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90Z)
- Assets (IRS master file)
- $824,734
- Income (IRS master file)
- $542,277
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $533,939 | $489,731 | $824,734 | XML |
| 990-T | June 2025 | – | – | – | IRS |
| 990 | June 2024 | $412,686 | $479,896 | $756,516 | XML |
| 990-T | June 2024 | – | – | – | IRS |
| 990 | June 2023 | $386,568 | $392,240 | $823,726 | IRS |
| 990-T | June 2023 | – | – | – | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990-T | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990-T | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1391325).
Questions about AMERICAN MOCK TRIAL ASSOCIATION
- What is the EIN of AMERICAN MOCK TRIAL ASSOCIATION?
- The employer identification number (EIN) of AMERICAN MOCK TRIAL ASSOCIATION is 42-1391325.
- Is AMERICAN MOCK TRIAL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to AMERICAN MOCK TRIAL ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN MOCK TRIAL ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN MOCK TRIAL ASSOCIATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN MOCK TRIAL ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of AMERICAN MOCK TRIAL ASSOCIATION?
- The 990 for the year ended June 30, 2025 names MARGARET RANDELS.
- Who are the officers and directors of AMERICAN MOCK TRIAL ASSOCIATION?
- The 990 for the year ended June 30, 2025 lists 35 people; 0 received compensation from the organization.
- How much revenue does AMERICAN MOCK TRIAL ASSOCIATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $533,939, expenses of $489,731 and total assets of $824,734 at year end.
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